The Public Service Commission (Lok Sewa Aayog) conducts the open competitive examination for Gazetted Third Class, Section Officer (Shakha Adhikrit) or equivalent posts under the non-technical Foreign Affairs, Administration, Audit and Federal Parliament Services.

This is the complete section officer syllabus built on the Integrated & Unified Examination System — every paper, every unit, marks weightage and exam rules. All syllabus topics are given in both English and Nepali.

Syllabus approved: 2081/03/20 · Examination scheme amended: 2082/08/22

Section Officer Exam Structure at a Glance

The examination runs in two parts across three stages.

Part	Stage	Full Marks
Part 1	Stage I — Preliminary Examination	100
Part 1	Stage II — Main Examination (except Foreign Service)	300
Part 1	Stage II — Main Examination (Foreign Service)	400
Part 2	Final Stage — Skill Test, Group Test & Interview (except Foreign Service)	60
Part 2	Final Stage — Skill Test, Group Test & Interview (Foreign Service)	70

Critical Rules You Must Know

Stage I is a screening test only. Marks obtained in the Preliminary Examination are not added to the Main Examination score. Pass mark is 45% (45 marks).
Only candidates selected in Stage I proceed to the Stage II Main Examination; only those selected in Stage II proceed to the Final Stage.
The final result is published on the combined total of Stage II and the Final Stage.
Negative marking: 20% of the marks are deducted for each wrong MCQ answer. No deduction for unanswered questions.
Calculators are not allowed in MCQ examinations.
Medium of the written exam is Nepali or English or both — except the Foreign Service extra papers, which are in English only.
Laws, acts, rules and policies count as they stood three months before the exam date.
For subjective papers, each section has a separate answer book; answers must be written in the answer book of the corresponding section.
Candidates applying for Foreign Service or Audit Service must compulsorily indicate the extra/service papers in the designated place on the application form.

Stage I — Preliminary Examination (100 Marks)

Paper I: Administrative Aptitude Test (AAT)

प्रथम पत्र: प्रशासनिक अभिरुचि परीक्षण

Detail	Information
Full Marks	100
Pass Marks	45
Type	Objective (MCQ)
Questions × Marks	100 questions × 1 mark
Duration	1 hour 30 minutes

Internal division:

Part	Content	Questions	Marks
A	General Awareness	50	50
B	Aptitude Test	30	30
C	English Language Competence Test	20	20

Part (A) — General Awareness (50 Marks)

भाग (क) — सामान्य सचेतना (५० अंक)

1.1 Geography — physical, social and economic geography of Nepal and the World भूगोल — नेपाल तथा विश्वको भौतिक, सामाजिक र आर्थिक भूगोल

1.2 History, Culture and Social System इतिहास, संस्कृति र सामाजिक व्यवस्था

1.2.1 Major historical events of the World विश्वका प्रमुख ऐतिहासिक घटनाहरू
1.2.2 Political, economic and socio-cultural aspects of ancient, medieval and modern Nepalese history नेपालको प्राचीनकाल तथा मध्यकालको राजनीतिक, आर्थिक एवं सामाजिक–सांस्कृतिक अवस्था र आधुनिक नेपालको इतिहास
1.2.3 People's Movements for democracy in Nepal नेपालमा लोकतन्त्रका लागि भएका जनआन्दोलनहरू
1.2.4 Prevalent religions, culture, ethnicity, languages, literature and art of Nepal नेपालका प्रचलित धर्म, संस्कृति, जातजाति, भाषा, साहित्य र कला

1.3 Polity and Governance — constitution, political system, rights-based issues and evolution of the Nepalese Administrative System शासनपद्धति र शासन — संविधान, राजनैतिक व्यवस्था, अधिकारमा आधारित सवाल/विषयहरू र नेपालको प्रशासनिक व्यवस्थाको विकासक्रम

1.4 Economic Development आर्थिक विकास

1.4.1 Infrastructure development in Nepal (agriculture, industry, trade, tourism, transportation, communication, education, health and electricity) नेपालमा विकासका पूर्वाधारहरू (कृषि, उद्योग, व्यापार, पर्यटन, यातायात, संचार, शिक्षा, स्वास्थ्य र विद्युत्)
1.4.2 Nepalese economic issues relating to planning, mobilization of resources, growth, development and employment नेपालको अर्थतन्त्रसँग सम्बद्ध योजना, स्रोत/साधनको परिचालन, वृद्धि, विकास तथा रोजगार सम्बन्धी विषयहरू
1.4.3 Nepal's economic interaction with the World नेपालको विश्वसँगको आर्थिक गतिविधिहरू

1.5 General issues on sustainable development, environmental ecology, ecological preservation, bio-diversity, climate change, demography, urbanization, settlement, pollution, conservation of natural resources and national heritage दिगो विकास, वातावरणीय पारिस्थिति, पर्यावरणीय संरक्षण, जैविक विविधता, जलवायु परिवर्तन, जनसांख्यिकी, सहरीकरण, बसोबास, प्रदूषण, प्राकृतिक स्रोत तथा राष्ट्रिय सम्पदाहरूको संरक्षण सम्बन्धी सामान्य सवालहरू

1.6 Science and Technology विज्ञान र प्रविधि

1.6.1 Major scientific discoveries and inventions, famous scientists and their contributions प्रमुख वैज्ञानिक अन्वेषण र आविष्कारहरू, प्रसिद्ध वैज्ञानिक र तिनका योगदान
1.6.2 Impact of science and technology on human life and society विज्ञान र प्रविधिको मानव जीवन र समाजमा परेको प्रभाव
1.6.3 General information on evolution, heredity, health and diseases क्रमविकास, वंशाणु, स्वास्थ्य र रोगबारे सामान्य जानकारी

1.7 International Affairs and International Institutions अन्तर्राष्ट्रिय मामिला तथा अन्तर्राष्ट्रिय संघ/संस्था

1.7.1 Nepal's relations with SAARC member countries and other countries such as China, USA, UK, Russia, France, Germany, Switzerland and Japan सार्क सदस्य राष्ट्रहरू तथा चीन, अमेरिका, बेलायत, रूस, फ्रान्स, जर्मनी, स्विजरल्यान्ड र जापानजस्ता मुलुकसँग नेपालको सम्बन्ध
1.7.2 UN System, multilateral arrangements and Nepal संयुक्त राष्ट्रसंघ प्रणाली, बहुपक्षीय व्यवस्थापन र नेपाल

1.8 Major events and current affairs of national and international importance — political, social, cultural, economic, scientific, sports, books, prizes, arts, literature and music, as well as noted personalities and thinkers राष्ट्रिय र अन्तर्राष्ट्रिय महत्त्वका समसामयिक घटना तथा नवीनतम गतिविधिहरू — राजनीतिक, सामाजिक, सांस्कृतिक, आर्थिक, वैज्ञानिक, खेलकुद, पुस्तक, पुरस्कार, कला, साहित्य र संगीत लगायत महत्त्वपूर्ण व्यक्तित्व तथा विचारकहरू

Table of Specification — Part (A)

Questions are set at 60% Level I and 40% Level II difficulty.

Unit	Content	Items	Level I (60%)	Level II (40%)
1.1	Geography	6	14	10
1.2	History, Culture and Social System	6
1.3	Polity and Governance	6
1.4	Economic Development	6
1.5	Sustainable development, ecology…	6	16	10
1.6	Science and Technology	6
1.7	International Affairs and Institutions	6
1.8	Current Affairs	8
	Total	50	30	20

Level I questions: simple multiple-choice with four options only.
Level II questions: four options presented but of a harder type — true/false, matching pairs, fill in the blanks, cause-and-effect relation, and odd-one-out questions.

Part (B) — Aptitude Test (30 Marks)

भाग (ख) — अभिरुचि परीक्षण (३० अंक)

Sub-unit	Content	Marks
2.1	Verbal reasoning — series, analogy, classification, coding-decoding, missing character, common property, matrices, direction and distance sense, ranking order, assertion and reason, induction, deduction, courses of action	6
2.2	Non-verbal reasoning — series, analogy, classification, Venn diagrams, matrices, construction of squares and triangles, figure formation and analysis, dot situation, water images, mirror images, embedded figures	6
2.3	Quantitative aptitude — arithmetical reasoning/operation, percentage, fraction, decimal, ratio, average, profit and loss, date/calendar, time and work	6
2.4	General mental ability, logical reasoning and analytical ability	6
2.5	Data interpretation — charts, graphs, tables, data sufficiency	6

Part (C) — English Language Competence Test (20 Marks)

भाग (ग) — अंग्रेजी भाषा दक्षता परीक्षण (२० अंक)

Sub-unit	Content	Marks
3.1	Comprehension — fact finding, inferential, core theme, true/false identification, issues raised, language-based questions from a given passage	5
3.2	Vocabulary — literal/figurative/contextual meaning, single word for expressions, synonyms/antonyms, derivatives, homonyms/homophones	7
3.3	Syntactic ability — agreement, tense aspect, parallel structures, clauses, modifiers, conditionals, phrasal expressions, shifts (tense, number, person), transformations, varieties, prepositions/conjunctions, parts of speech	8

The standard is set so that an educated Class XII level person can answer without specialized study.

Stage II — Main Examination

Each paper below carries 100 full marks, 40 pass marks, 10 subjective questions × 10 marks, 3 hours.

Paper II: Governance Systems

द्वितीय पत्र: शासन प्रणाली (common for Foreign Affairs, Administration, Audit and Parliament Services)

Section (A) — 10 × 3 = 30 Marks

1. State and Governance / राज्य र शासन

1.1 Fundamentals of governance: concept, context and characteristics शासनका आधारभूत पक्षहरू: अवधारणा, सन्दर्भ र विशेषताहरू
1.2 Political and administrative structures of governance शासनको राजनैतिक तथा प्रशासनिक संरचना
1.3 Right to information and transparency सूचनाको हक र पारदर्शिता
1.4 Nation building and state building राष्ट्रनिर्माण र राज्य निर्माण
1.5 Governance systems in Nepal नेपालको शासन प्रणाली
1.6 National security management: concept, scope and existing provisions in Nepal राष्ट्रिय सुरक्षा व्यवस्थापन: अवधारणा, क्षेत्र र नेपालमा राष्ट्रिय सुरक्षाका विद्यमान प्रावधानहरू
1.7 Multi-level governance and Nepal: informal governance, civil society governance, local governance, cooperative governance, corporate governance and the United Nations बहुस्तरीय शासन र नेपाल: अनौपचारिक शासन, नागरिक समाजको शासन, स्थानीय शासन, सहकारितामूलक शासन, व्यावसायिक शासन र संयुक्त राष्ट्रसंघ

Section (B) — 10 × 2 = 20 Marks

2. Constitution and Law / संविधान र कानून

2.1 Constitutionalism — संविधानवाद
2.2 Constitutional development in Nepal — नेपालमा संवैधानिक विकास
2.3 Present constitution of Nepal — नेपालको वर्तमान संविधान
- 2.3.1 Salient features, executive, legislature and judiciary — मूलभूत विशेषताहरू, कार्यपालिका, व्यवस्थापिका र न्यायपालिका
- 2.3.2 Fundamental rights, directive principles and policies of the State — मौलिक हक, निर्देशक सिद्धान्त र राज्यका नीतिहरू
- 2.3.3 Function and jurisdiction of constitutional and statutory bodies — संवैधानिक तथा कानून निर्मित निकायहरूको कार्य एवं कार्यक्षेत्र
2.4 Human rights — मानव अधिकार
2.5 Civic sense, duties and responsibilities of people — नागरिक चेतना, जनताका कर्तव्य र जिम्मेवारीहरू
2.6 Sources of law and law-making process in Nepal — कानूनका स्रोतहरू तथा नेपालमा कानून निर्माणको प्रक्रिया
2.7 Rule of law, democratic values and norms, inclusion, proportional representation and affirmative action — कानूनको शासन, लोकतान्त्रिक मूल्य र मान्यता, समावेशीकरण, समानुपातिक प्रतिनिधित्व तथा सकारात्मक विभेद

Section (C) — 10 × 3 = 30 Marks

3. Public Service and Public Management / सार्वजनिक सेवा तथा सार्वजनिक व्यवस्थापन

3.1 Concept, functions, characteristics and role of public service — सार्वजनिक सेवाको अवधारणा, कार्य, विशेषता र भूमिका
3.2 Public service delivery — सार्वजनिक सेवा प्रवाह
3.3 Political neutrality, commitment, transparency and accountability — राजनैतिक तटस्थता, प्रतिबद्धता, पारदर्शिता र उत्तरदायित्व
3.4 Utilization of public funds, ethics and morality — सार्वजनिक कोषको सदुपयोग, सदाचार र नैतिकता
3.5 Public management, civil service and bureaucracy — सार्वजनिक व्यवस्थापन, निजामती सेवा र कर्मचारीतन्त्र
3.6 Public policy: formulation process and analysis — सार्वजनिक नीति: निर्माण प्रक्रिया र विश्लेषण
3.7 Public Service Charter — सार्वजनिक सेवा बडापत्र
3.8 E-governance — विद्युतीय शासन

Section (D) — 10 × 2 = 20 Marks

4. Resource Management and Planning / स्रोत व्यवस्थापन र योजना

4.1 Human resource management: procurement, development, utilization and maintenance — मानव स्रोत व्यवस्थापन: प्राप्ति, विकास, उपयोग र सम्भार
4.2 Public financial management: planning and budgeting system in Nepal — सार्वजनिक वित्त व्यवस्थापन: नेपालको योजना र बजेट प्रणाली
4.3 Government accounting and auditing system in Nepal — नेपालमा सरकारी लेखा प्रणाली र लेखापरीक्षण प्रणाली
4.4 Financial management and social accountability — वित्तीय व्यवस्थापन र सामाजिक उत्तरदायित्व
4.5 Development planning and current periodic plan — विकास योजना र चालु आवधिक योजना
4.6 Participatory planning and development — सहभागितामूलक योजना र विकास

Paper III: Contemporary Issues

तृतीय पत्र: समसामयिक विषय (common for all four services)

Section (A) — 10 × 3 = 30 Marks

1. Social Issues / सामाजिक मामिलाहरू

1.1 Social disputes and conflict — सामाजिक विवाद तथा द्वन्द्व
1.2 Social justice and equality — सामाजिक न्याय तथा समानता
1.3 Social and cultural transformation — सामाजिक एवं सांस्कृतिक रूपान्तरण
1.4 Distributive justice of resources: disparities and marginalization (regional, caste/ethnicity, gender, rural and urban) — स्रोत/साधनको वितरणमा न्याय: असमानता एवं सीमान्तीकरण (प्रादेशिक, जातजातिगत, लैंगिक, ग्रामीण तथा शहरी)
1.5 Social protection, social security and social responsibility — सामाजिक संरक्षण, सामाजिक सुरक्षा तथा सामाजिक जिम्मेवारी
1.6 Cultural diversity and social mobilization — सांस्कृतिक विविधता र सामाजिक परिचालन
1.7 Population (settlement, migration, urbanization, aging, refugees, displaced population) — जनसंख्या (बसोबास, बसाइँसराइ, सहरीकरण, प्रौढावस्था, शरणार्थी, विस्थापित जनसंख्या)
1.8 Organized crime: cyber crime, trafficking, cartelling/monopoly, terrorism, corruption and money laundering — संगठित अपराध: विद्युतीय अपराध, बेचबिखन, मिलोमतो/एकाधिकार, आतंकवाद, भ्रष्टाचार र अवैध मुद्रा निर्मलीकरण
1.9 Food sovereignty and security — खाद्य सम्प्रभुता र सुरक्षा

Section (B) — 10 × 2 = 20 Marks

2. Economic Issues / आर्थिक मामिलाहरू

2.1 Economic growth and economic development — आर्थिक वृद्धि तथा आर्थिक विकास
2.2 Major aspects of economic development: agriculture, industry, trade, tourism, foreign employment and human resource — आर्थिक विकासका प्रमुख पक्षहरू: कृषि, उद्योग, व्यापार, पर्यटन, वैदेशिक रोजगार तथा मानव संशाधन
2.3 Role of public, private and cooperative sectors in economic development — आर्थिक विकासमा सार्वजनिक, निजी र सहकारी क्षेत्रको भूमिका
2.4 Foreign assistance and international cooperation — वैदेशिक सहायता र अन्तर्राष्ट्रिय सहयोग
2.5 Foreign investment: portfolio and direct — वैदेशिक लगानी: पोर्टफोलियो र प्रत्यक्ष
2.6 Technology transfer including intellectual property rights — प्रविधि हस्तान्तरण (बौद्धिक सम्पत्ति अधिकार समेत)
2.7 Trade, market and labour liberalization — व्यापार, बजार र श्रम उदारीकरण
2.8 Economic diplomacy — आर्थिक कूटनीति
2.9 Poverty and unemployment — गरिबी र बेरोजगारी

Section (C) — 10 × 3 = 30 Marks

3. Developmental Issues / विकाससँग सम्बद्ध मामिलाहरू

3.1 Human development — मानव विकास
3.2 Infrastructure development — पूर्वाधार विकास
3.3 Sustainable development (land, water and natural resources: carrying capacity and development policy) — दिगो विकास (भूमि, जल तथा प्राकृतिक स्रोतहरू: धान्न सक्ने क्षमता र विकास नीति)
3.4 Role of state and non-state actors in the development process — विकास प्रक्रियामा राज्य र राज्यबाहेकका क्षेत्रहरूको भूमिका
3.5 Peace and conflict sensitive development — शान्ति र द्वन्द्व सम्बेदनशील विकास
3.6 Decentralization and local self-governance — विकेन्द्रीकरण तथा स्थानीय स्वायत्त शासन
3.7 Citizen engagement in development — विकासमा नागरिकको संलग्नता
3.8 Partnership development and community-based development — साझेदारी विकास तथा समुदायमा आधारित विकास
3.9 Role of ICT in development — विकासमा सूचना–सञ्चार प्रविधिको भूमिका
3.10 Globalization and development — विश्वव्यापीकरण र विकास

Section (D) — 10 × 2 = 20 Marks

4. Environmental Issues / वातावरणसँग सम्बद्ध मामिलाहरू

4.1 Ecosystem — पारिस्थितिक प्रणाली
4.2 Bio-diversity and conservation — जैविक विविधता तथा संरक्षण
4.3 Climate change and carbon trade — जलवायु परिवर्तन र कार्बन व्यापार
4.4 Environmental degradation — वातावरणीय ह्रास
4.5 Deforestation — वनविनाश
4.6 Crisis/disaster management — संकट/विपद् व्यवस्थापन
4.7 Environment and development — वातावरण र विकास
4.8 Energy crisis and energy conservation — ऊर्जा संकट तथा ऊर्जा संरक्षण
4.9 Pollution and waste management — प्रदूषण तथा फोहोर–मैला व्यवस्थापन

Paper IV: Service-Related Subject (Administration & Federal Parliament Service)

चतुर्थ पत्र: सेवा समूह सम्बन्धी विषय (प्रशासन र संघीय संसद सेवाका लागि मात्र)

Section (A) — 30 Marks

1. Public Management / सार्वजनिक व्यवस्थापन

1.1 Introduction and scope of public management — सार्वजनिक व्यवस्थापनको परिचय र कार्यक्षेत्र
1.2 Various aspects of personnel management: classification of civil service, recruitment, selection, appointment, placement, promotion, compensation, motivation, career development, performance appraisal and separation from service — कर्मचारी व्यवस्थापनका विविध पक्षहरू: निजामती सेवाको वर्गीकरण, भर्ना, छनोट, नियुक्ति, पदस्थापन, बढुवा, तलब सुविधा, उत्प्रेरणा, वृत्ति विकास, कार्यसम्पादन मूल्यांकन र अवकाश
1.3 Organization: concept, nature, type and organizational development — संगठन: अवधारणा, प्रकृति, प्रकार र संगठनात्मक विकास
1.4 Directing, controlling, hierarchy, decision-making, leadership, coordination, delegation and devolution of authority, supervision, monitoring and evaluation — निर्देशन, नियन्त्रण, पदसोपान, निर्णय प्रक्रिया, नेतृत्व, समन्वय, अधिकार प्रत्यायोजन र निक्षेपण, सुपरिवेक्षण, अनुगमन तथा मूल्यांकन
1.5 Evolution of public administration of Nepal, basic structure, features, reform efforts and challenges — नेपालको सार्वजनिक प्रशासनको विकासक्रम, आधारभूत संरचना, विशेषता, सुधारका प्रयास एवं चुनौती
1.6 Management audit — व्यवस्थापन परीक्षण
1.7 Professionalism, discipline and code of conduct — व्यवसायिकता, अनुशासन र आचार–संहिता
1.8 Citizens' involvement in evaluating public sector performance: public hearing, social audit, public testing and third-party evaluation — नागरिकबाट सार्वजनिक कार्यहरूको मूल्यांकन: सार्वजनिक सुनुवाइ, सामाजिक परीक्षण, सार्वजनिक परीक्षण र तेस्रो पक्ष मूल्यांकन
1.9 Innovative trends of public management — सार्वजनिक व्यवस्थापनका नवीन प्रवृत्तिहरू
1.10 Use of computer, internet, social networking and ICT in public service delivery; opportunities and challenges — सार्वजनिक सेवा प्रवाहमा कम्प्युटर, इन्टरनेट, सामाजिक सञ्जाल, सूचना–सञ्चार प्रविधिको प्रयोग, अवसर तथा चुनौतीहरू

Section (B) — 20 Marks

2. Revenue Administration / राजस्व प्रशासन

2.1 Financial procedures — आर्थिक कार्यप्रणाली
2.2 Concept and principles of revenue — राजस्वको अवधारणा र सिद्धान्त
2.3 Concepts of public income, public expenditure and public debt — सार्वजनिक आय, सार्वजनिक खर्च र सार्वजनिक ऋणको अवधारणा
2.4 Tax system in Nepal: current structure and implementation (VAT, income tax, excise duty, customs duty, local taxes and other taxes) — नेपालमा कर प्रणाली: वर्तमान स्वरूप र कार्यान्वयनको अवस्था (मूल्य अभिवृद्धि कर, आयकर, अन्तःशुल्क, भन्सार महसुल, स्थानीय कर तथा अन्य करहरू)
2.5 Intergovernmental financial transfer and revenue allocation — अन्तरसरकारी वित्तीय हस्तान्तरण र राजस्व बाँडफाँट
2.6 Economic policy, financial policy and monetary policy — आर्थिक नीति, वित्तीय नीति र मौद्रिक नीति
2.7 Budget cycle: formulation, implementation and evaluation — बजेट चक्र: बजेट निर्माण, कार्यान्वयन र मूल्यांकन

Section (C) — 30 Marks

3. Accounting and Reporting of Government Financial Transactions (20 Marks) सरकारी आर्थिक कारोबारको लेखांकन र प्रतिवेदन

3.1 Government financial transactions: introduction, features, transaction analysis, primary record, ledger posting and reporting provisions — सरकारी आर्थिक कारोबार: परिचय, विशेषता, कारोबार विश्लेषण, प्रारम्भिक लेखांकन, खातामा प्रविष्टि र प्रतिवेदन सम्बन्धी व्यवस्था
3.2 Double-entry accounting system, cash and accrual-based accounting — दोहोरो लेखा प्रणाली, नगद/प्रोदभावीमा आधारित लेखा प्रणाली
3.3 Chart of Accounts, Treasury Single Account (TSA) and Revenue Management Information System (RMIS) — खाता सूची, एकल खाता कोष तथा राजस्व व्यवस्थापन सूचना प्रणाली
3.4 Public assets, store/inventory and deposit accounting — सार्वजनिक सम्पत्ति, जिन्सी तथा धरौटी लेखा
3.5 Nepal Public Sector Accounting Standards and legal provisions on financial procedures — सार्वजनिक क्षेत्रको लेखामान र आर्थिक कार्यविधि सञ्चालन सम्बन्धी कानूनी व्यवस्था
3.6 Public procurement management and related legal provisions — सार्वजनिक खरिद व्यवस्थापन र यस सम्बन्धी कानूनी व्यवस्था

4. Auditing System (10 Marks) — लेखापरीक्षण प्रणाली

4.1 Introduction, purpose, types, basic principles and importance of auditing — लेखापरीक्षणको परिचय, उद्देश्य, प्रकार र आधारभूत सिद्धान्त
4.2 Government and corporate sector auditing standards — सरकारी तथा संगठित क्षेत्र लेखापरीक्षण मान
4.3 Provisions on irregularities (beruju) and their settlement — बेरुजु र बेरुजु फस्र्यौट सम्बन्धी व्यवस्था
4.4 Audit of federal, provincial and local levels and state-owned enterprises — संघ, प्रदेश र स्थानीय तहको लेखापरीक्षण तथा सार्वजनिक संस्थानको लेखापरीक्षण
4.5 Legal provisions related to the Auditor General and auditing — महालेखा परीक्षक र लेखापरीक्षण सम्बन्धी कानूनी व्यवस्था
4.6 National and international auditing institutions (ICAN, INTOSAI, ASOSAI) — लेखापरीक्षण सम्बन्धी राष्ट्रिय तथा अन्तर्राष्ट्रिय संस्थाहरू

Section (D) — 20 Marks

5. Parliamentary Process and Federal System / संसदीय प्रक्रिया र संघीय प्रणाली

5.1 Federal system and federalism in Nepal — संघीय प्रणाली र नेपालमा संघीयता
5.2 Legislative interrelation among federal, provincial and local levels — संघ, प्रदेश र स्थानीय तहबीचको विधायिकी अन्तरसम्बन्ध
5.3 Management procedures and law-making process — व्यवस्थापन कार्यविधि र कानून निर्माण प्रक्रिया
5.4 Interrelation between the House of Representatives and the National Assembly — प्रतिनिधि सभा र राष्ट्रिय सभाबीचको अन्तरसम्बन्ध
5.5 Interrelation among Parliament, Parliamentary Committees and Constitutional Bodies — संसद, संसदीय समिति र संवैधानिक निकायहरूबीचको अन्तरसम्बन्ध
5.6 Role of parliamentary officials, parliamentary parties and the opposition — संसदीय पदाधिकारी, संसदीय दल र संसदमा प्रतिपक्षको भूमिका
5.7 Role of the Secretariat Conduction and Management Committee — सचिवालय सञ्चालन तथा व्यवस्थापन समितिको भूमिका
5.8 Jurisdictions and policy provisions for operating government services at federal, provincial and local levels — संघ, प्रदेश र स्थानीय तहमा सरकारी सेवा सञ्चालन सम्बन्धी नीतिगत व्यवस्था र क्षेत्राधिकार
5.9 Code of conduct, discipline, integrity and ethics of parliamentarians and elected representatives — सांसद र निर्वाचित जनप्रतिनिधिहरूको आचार–संहिता, अनुशासन, सदाचार र नैतिकता

Paper IV: Service-Related Subject (Nepal Audit Service Only)

चतुर्थ पत्र: सेवा समूह सम्बन्धी विषय (लेखापरीक्षण सेवाका लागि मात्र)

Section (A) — 30 Marks

1. Legal Provisions Related to Accounting and Auditing (20 Marks) — लेखा र लेखापरीक्षण सम्बन्धी कानूनी व्यवस्था

1.1 Constitution of Nepal: exercise of financial powers, distribution of revenue sources, financial procedures of all three levels of government, audit provisions and the Office of the Auditor General
1.2 Audit Act, 2075 (2018) — लेखापरीक्षण ऐन, २०७५
1.3 Fiscal procedures and financial accountability: budget formulation, approval, implementation, internal control, internal and final audit, irregularities, settlement and follow-up audit
1.4 Legal provisions on intergovernmental fiscal arrangements
1.5 Legal provisions on public procurement
1.6 Legal provisions on travel allowance/expenses
1.7 Legal provisions on public expenditure management

2. Government Accounting and Auditing System of Nepal (10 Marks) — नेपालको सरकारी लेखा र लेखापरीक्षण प्रणाली

2.1 Cash-based and accrual-based accounting systems
2.2 Nepal Public Sector Accounting Standards (NPSAS)
2.3 Journal vouchers, bank/cash books, budget sheets, monthly reports and financial statements
2.4 Central-level and operating-level accounting
2.5 Guidelines on audit methods, procedures and reporting (financial, performance and compliance audit)
2.6 Project accounting and project audit

Section (B) — 30 Marks

3. Business Accounting / व्यावसायिक लेखा

3.1 Basic principles of accounting — लेखाशास्त्रका आधारभूत सिद्धान्तहरू
3.2 Journal entries, ledger, trial balance, bank book and cash book — लेखा प्रविष्टि, खाता, सन्तुलन परीक्षण, बैंक तथा नगद किताब
3.3 Bank reconciliation statement — बैंक हिसाब मिलान विवरण
3.4 Financial statements: balance sheet, income statement, cash flow statement, accounting policies and notes — वित्तीय विवरण: वासलात, आय विवरण, नगद प्रवाह विवरण, लेखानीति तथा टिप्पणी
3.5 Capital budgeting — पूँजीगत बजेट
3.6 Analysis of financial statements, ratio analysis and trend analysis — वित्तीय विवरणको विश्लेषण, अनुपात विश्लेषण र प्रवृत्ति विश्लेषण
3.7 Cost-Volume-Profit (CVP) analysis — लागत लाभ विश्लेषण
3.8 Asset valuation and depreciation — सम्पत्तिको लेखांकन र ह्रासकट्टी
3.9 Implementation of Nepal Financial Reporting Standards (NFRS) — नेपाल वित्तीय प्रतिवेदन मान कार्यान्वयन

Section (C) — 20 Marks

4. International Practices and Standards of Auditing / लेखापरीक्षण सम्बन्धी अन्तर्राष्ट्रिय प्रचलन र व्यवहार

4.1 Structure, role and scope of Supreme Audit Institutions (SAIs)
4.2 Role of INTOSAI, its organs, and collaboration with the Auditor General of Nepal
4.3 INTOSAI Congress and Goal Committees, and collaboration with the OAG
4.4 Role of ASOSAI
4.5 Fundamental principles of SAIs, International Standards of Auditing, guidelines and Nepal Government Auditing Standards (NGAS)
4.6 International best practices in implementing audit reports
4.7 Concept, need and justification of the SAI Performance Measurement Framework
4.8 International practices and framework of audit quality management, quality control and review

Section (D) — 20 Marks

5. Relationship of the Auditor General with External Bodies (10 Marks) — महालेखापरीक्षकको बाह्य निकायसँगको सम्बन्ध

5.1 Discussion of the AG's report in Public Accounts Committees (federal and provincial), committee decisions and implementation
5.2 Settlement of irregularities and implementation of audit reports at federal, provincial, local levels and fully state-owned enterprises
5.3 Collaboration with the Government of Nepal, development partners and beneficiaries in implementing audit recommendations
5.4 Role of regulatory bodies in financial management: Nepal Rastra Bank, Insurance Authority, SEBON, ICAN, Nepal Accounting Standards Board, Nepal Auditing Standards Board
5.5 Interrelationship between the CIAA, National Natural Resources and Fiscal Commission, Department of Money Laundering Investigation and the Auditor General

6. Modern Concepts in Auditing and Use of Information Technology (10 Marks) — लेखापरीक्षणमा नवीनतम अवधारणा र सूचना प्रविधिको प्रयोग

6.1 Citizen and stakeholder participation in auditing
6.2 Environmental audit
6.3 Risk-based audit
6.4 Information technology audit
6.5 Nepal Audit Management System (NAMS) and financial management systems: LMBIS/PLMBIS, SuTRA, CGAS, TSA, PAMS, RMIS
6.6 Use of technology in auditing (CAATs) and modern IT tools such as AI, Big Data, Data Analytics, IDEA and ACL

Extra Papers — Nepal Foreign Service Only

नेपाल परराष्ट्र सेवाका लागि मात्र थप

Both extra papers carry 100 full marks, 40 pass marks, subjective, 3 hours, and the medium is English only.

Extra Paper I: English Language

Section	Content	Marks
A	Composition — essay writing (800–1000 words)	20
B	Translation English → Nepali (passage of 200–250 words)	15
B	Translation Nepali → English (passage of 200–250 words)	15
C	Comprehension — 500-word passage, 5 questions × 3 marks	15
C	Précis writing — summarize a 450–500 word passage in one-third of its length	15
D	Diplomatic correspondence/writing — first person note, third person note, joint communiqué, press statement (2 questions × 10)	20

Extra Paper II: Foreign Policy & International Relations

Section (A) — 20 Marks

Nepal's Foreign Policy — evolution; definition and determinants; guiding principles; democratization of foreign policy; human rights obligations; environment and climate change challenges; terrorism and instruments to combat it; globalization and its impact; refugee issues
Strategic and Political Relations between Nations — Nepal's relations with SAARC countries; with major powers (China, USA, UK, France, Russia, Japan, Germany); with the EU and other major development partners

Section (B) — 30 Marks 3. Nepal and International Organizations — UN structure, functions and reform issues; Nepal's UN membership; Nepal's role in disarmament and international peace; UN peacekeeping participation; World Bank Group; IMF; WTO; ADB 4. Nepal, NAM and Least Developed Countries — origin, purposes, principles and relevance of NAM; Nepal's role in NAM; Nepal's role in LDC, LLDC and G-77 and China; South-South Cooperation; rights of land-locked states 5. Regional Organizations and Nepal — concept, growth and importance of regionalism; EU, ASEAN, SAARC, BIMSTEC, SCO; Nepal in SAARC; Nepal in BIMSTEC

Section (C) — 20 Marks 6. Economic Diplomacy in the Case of Nepal — foreign aid; foreign trade and trade deficit; foreign employment and remittance; tourism promotion; hydropower development; FDI; Non-Resident Nepalese 7. Ministry of Foreign Affairs and Nepal's Diplomatic and Consular Missions — role and functions of MoFA; Nepal Foreign Service, diplomacy and national interest; functions and challenges of missions; Vienna Convention on Diplomatic Relations 1961; Vienna Convention on Consular Relations 1963

Section (D) — 30 Marks 8. Nepal's Bilateral Treaties — Nepal-India Treaty of Peace and Friendship 1950; Nepal-India Extradition Treaty 1953; Nepal-India Trade and Transit Treaty 1960 with revisions; Nepal-China Treaty of Peace and Friendship 1960 9. Diplomacy: Definition and Changing Role — evolution; changing nature; types (Track I and II, public, citizen, cultural, virtual, conference, preventive diplomacy); diplomatic terminologies; negotiation skills 10. Theories of International Relations and International Law — realism, liberalism, democratic peace theory, institutionalism, Marxist theory, constructivism, functionalism; definition and general principles of international law; recognition of states and governments; treaty making

Part 2 — Final Stage Examination

Component	Marks	Type	Duration
Information Technology Skill Test	10	Practical	20 minutes
Group Test	10	Individual presentation in group	30 minutes
Interview (except Foreign Service)	40	Oral	—
Interview (Foreign Service)	50	Oral	—

IT Skill Test — Practical Scheme (10 Marks)

Content	Marks	Time
Devanagari Typing	2.5	5 minutes
English Typing	2.5	5 minutes
Word Processing	2	10 minutes (combined)
Presentation System	1
Electronic Spreadsheet	1
Windows Basic, Email and Internet	1

Syllabus content:

Windows basic, Email and Internet — GUI, antivirus use and update, virus/worm/spam concepts, starting and shutting down Windows, desktop/taskbar/My Computer/Recycle Bin, file-folder-menu-toolbar concepts, searching files and folders, internet browsing and web search, creating and using email and mail clients, basic network troubleshooting
Word Processing — creating/saving/opening documents, Devanagari and English typing, copying/moving/deleting/formatting text, paragraph formatting, bullets and numbering, tables, borders and shading, newspaper-style columns, document security, header/footer/page number/graphics/pictures/symbols, page setup, preview and printing, mail merge
Presentation System — creating/opening/saving slides, formatting and slide design, header and footer, slide show, animation, inserting pictures, tables, charts, graphs and organization charts
Electronic Spreadsheet — cells/rows/columns/worksheet/workbook/workspace, creating and saving workbooks, editing cell contents, formatting cells, rows, columns and sheets, formulas with relative and absolute references, basic functions (IF, SUM, MAX, MIN, AVERAGE), sorting and filtering, header and footer, page setup, preview and printing

Typing Marks Distribution

Devanagari typing (150-word text, 5 minutes): 0 marks below 5 correct words per minute, rising in steps to the maximum 2.5 marks at 25 or more CWPM.

English typing (200-word text, 5 minutes): 0 marks below 6 CWPM, rising in steps to the maximum 2.5 marks at 30 or more CWPM.

Formula used:

Correct words/minute = (Total words typed − Wrong words) ÷ 5

Punctuation not typed where indicated in the source text is not counted as a word.

Group Test (10 Marks, 30 Minutes)

The Group Test is a component of the personality test, conducted as a Leaderless Group Discussion. Candidates discuss a given contemporary topic in turn and each must make an individual presentation within the allotted time.

Assessed qualities: intellectual capacity, communication skills, group dynamics, behaviour, personality, attitude, activeness, decision-making, problem-solving ability, leadership and time management.

Evaluation committee (3 members): a PSC Chairperson or Member (chair), a psychologist (member) and one expert (member).

Sample topics: energy crisis, poverty alleviation, health insurance, food security, brain drain — one topic only is given.

Download Section Officer Full Syllabus : Click Here

6 Preparation Strategies for the Section Officer Exam

1. Treat Stage I as a pure elimination round. Its marks don't carry forward, but failing it ends your attempt. Aim comfortably above 45 rather than just scraping through.

2. Master Aptitude and English early. Part B and Part C together are 50 of the 100 preliminary marks and, unlike General Awareness, they're skill-based — steady daily practice produces reliable gains.

3. Answer with negative marking in mind. Each wrong MCQ costs 0.2 marks. Guess only after eliminating options.

4. Papers II and III are common to all four services — build these first, since the effort applies regardless of which service you finally choose.

5. Practise subjective answer writing to the 10-mark format. Ten questions in three hours means roughly 18 minutes per answer. Use the Commission's sample questions as your model.

6. Don't leave the IT Skill Test to the end. Ten marks are winnable with a few weeks of typing practice — reaching 25 CWPM in Devanagari and 30 in English secures the full typing score.

Frequently Asked Questions

Q: Are Stage I preliminary marks added to the final result? A: No. The Preliminary Examination is a screening test only. The final result is based on the combined total of the Stage II Main Examination and the Final Stage.

Q: What are the pass marks for each stage? A: 45% (45 marks) for Stage I; 40 marks for each Main Examination paper.

Q: Is there negative marking? A: Yes — 20% of the marks are deducted for each wrong MCQ answer. Unanswered questions carry no deduction.

Q: Which papers are common to all services? A: Papers I, II and III are common and compulsory for all groups of the Foreign Affairs, Administration, Audit and Federal Parliament Services. Paper IV is common for all except the Foreign Service (which has two extra papers) and the Audit Service (which has a different Paper IV).

Q: How long is the preliminary exam? A: 1 hour 30 minutes for 100 questions.

Q: What is the Group Test? A: A 10-mark leaderless group discussion of 30 minutes where each candidate makes an individual presentation on a given contemporary topic.

Prepare for the Section Officer Exam with Miras Academy

Miras Academy runs Shakha Adhikrit (Section Officer) preparation classes mapped directly to this syllabus — Stage I aptitude and English drills, subjective answer-writing practice for Papers II, III and IV, IT skill test training and mock group discussions. Available in hybrid mode (physical + online).

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Section Officer Syllabus | Shakha Adhikrit Full Syllabus